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Case details
| Lead case reference on official PDF cover | CIVIL PETITION FOR LEAVE TO APPEAL NO.991 of 2021 |
|---|---|
| Caption / parties as listed | The Government of the People’s Republic of Bangladesh, represented by the Secretary, Ministry of Finance, Internal Resources Division, Segunbagicha, Ramna, Dhaka and others. Vs Moazzam Hossain, Proprietor of M/s. Abdullah Traders, 12, Madan Pal Lane, Nawabpur Road, Dhaka. |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2021 |
| Court website upload date | 2022-08-24 |
| Original index reference | Civil Petition /2021 |
Additional reference in the official index
(From the judgment and order dated 01.06.2017 passed by the High Court Division in Writ Petition No.822 of 2015)
Court index description — excerpt
Customs Act, Section 83A: By now it is settled by the pronouncement of the apex court that a show cause notice is required to be served upon the notice receiver. Accordingly section 83A(2) provides that if the demand has the effect of imposing a fresh liability or enhancing an existing liability, a demand notice in writing shall be given by the officer of Customs to the person liable for the payment of additional duty and section 83A(3) mandates that unless otherwise specified in this Act, the due date for payment against the aforesaid demand notice shall be 30(thirty) working days from the date of issuance of such a demand notice by the officer of Customs…..It is apparent that though the […]
Read the complete description in the official index ↗
The date above is the court website’s upload date. Read the official document for the full decision.